HI SB2921

Moves the filing deadline for employers to submit wage and tax statements (duplicate copies) from the last day of February to January 31 following the close of the calendar year

Establishes a penalty of $25 per failure for employers who fail to furnish statements to employees by the due date, fail to file with the department by the due date, or fail to electronically file if required

Caps the penalty at $50 per employee regardless of the number of violations

Takes effect upon approval